Retained earnings (beginning of year) $22,600 Utilities expense 2,400 Equipment 55,300 Accounts payable 16,700 Cash 15,500 Salaries and wages payable 3,000 Common stock 16,000 Dividends 14,500 Service revenue 84,000 Prepaid insurance 4,000 Maintenance and Repairs expense 2,000 Depreciation expense 3,400 Accounts receivable 14,600 Insurance expense 2,600 Salaries and wages expense 45,700 Accumulated depreciation-equipment 17,700